Collaborative Governance of Internal Control of Scientific Research Funds in Colleges and Universities Under the Background of “Release Management Service”

Tian Qi (), Xue-wei Li () and Jing Li ()
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Tian Qi: Beijing Jiaotong University
Xue-wei Li: Beijing Jiaotong University
Jing Li: Beijing Jiaotong University

A chapter in LISS 2020, 2021, pp 849-862 from Springer

Abstract: Abstract The research which starts from the national “Release Management Service” policy, and is guided by the national internal control documents, and also is based the COSO five-element classic framework, innovatively establishes the model of the internal control optimization of university scientific research funds and of the internal control dynamic circulation collaborative governance of university scientific research funds. On the basis of the cyclic collaborative governance model, the evaluation index system for the collaborative control of scientific research funds internal control in colleges or universities is established and will be applied to Z University. On the whole, the optimal path for collaborative management of scientific research funds internal control has been worked out to expand the theoretical model and provide the quantified practical exploration for the internal control under this policy.

Keywords: Release management service; Research funds; Collaborative governance; Governance; Internal control; Colleges and universities (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-981-33-4359-7_59

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DOI: 10.1007/978-981-33-4359-7_59

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